https://www.taxtmi.com/caselaws?id=189550 Section 18(3A) of the Income-tax Act, 1922 fastened the duty to deduct tax at source on any person responsible for paying a chargeable sum to a non-resident, unless the payer was himself liable as agent. Payment routed to the non-resident's Bombay agent at the non-resident's instruction did not alter the assessee's underlying liability to the Hongkong firm or the non-resident's right to receive the amount. The same principle applied under section 18(3C) for super-tax. The payer therefore remained bound to deduct income-tax and super-tax at source, and the position favoured the Revenue. en-us Tue, 18 Mar 1958 00:00:00 +0530 Thu, 12 Jan 2017 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189550 Section 18(3A) of the Income-tax Act, 1922 fastened the duty to deduct tax at source on any person responsible for paying a chargeable sum to a non-resident, unless the payer was himself liable as agent. Payment routed to the non-resident's Bombay agent at the non-resident's instruction did not alter the assessee's underlying liability to the Hongkong firm or the non-resident's right to receive the amount. The same principle applied under section 18(3C) for super-tax. The payer therefore remained bound to deduct income-tax and super-tax at source, and the position favoured the Revenue. Case-Laws Income Tax Tue, 18 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189550